Phn tch cht lng sn phm thng qua phn tch t l sai hng bnh

Tn SP

Nm trc

A
B
C
Tng cng
Ch tiu

Chi

Chi ph SX trong k

140,000
180,000
230,000
550,000

Nm nay

120,000
180,000
250,000
550,000

(S

Nm trc

4000
2800
2100
8900

Nm trc
4.000
2.778
1.870

Nm nay
3.833
3.222
1.880

Tng chi ph sai

hng

14,900

15,100

Gi thnh cng
xng

550,000

550,000

T l sai hng bnh

qun (%)

2.709

2.745

T l sai hng ca sp A (%)

T l sai hng ca sp B (%)
T l sai hng ca sp C (%)

1. i tng phn tch (s thay i trong t l sai hng bnh qun gia nm trc so
2. Xc nh nhn t v mc nh hng ca cc nhn t n s thay i trong t l
Thay th ln th nht- t l sai hng bnh qun tnh trong iu kin chi ph sn xut s
120000*4%+180000*2,778%+250000*1,870%

550,000
nh hng ca nhn t c cu n s thay i trong t l sai hng bnh qun l:
nh hng ca nhn t t l sai hng c bit n s thay i trong t l sai hng bnh
3. Kt lun
0.04
0.04
T l sai hng bnh qun gia nm nay tng so vi nm trc 3,64%, nhng cht l
Nguyn nhn ny l do t l sai hng c bit ca cc sn phm tng ln 0,1138% so v

h t l sai hng bnh qun

Chi ph SX thit hi

Chi ph sa cha sn
(chng
th SC)
Nm trc

(SP ko sa cha)

Nm nay

3600
3000
2300
8900

1600
2200
2200
6000

4.000%
2.778%
1.870%

3.64%

qun gia nm trc so vi nm nay = 2,745%-2,709% =

n s thay i trong t l sai hng bnh qun gia hai k
u kin chi ph sn xut sp hon thnh nm nay, vi gi thit t l sai hng l nh nm trc

0*1,870%
=

hng bnh qun l:K 2,632%-2,709% =

trong t l sai hng bnh qun l t: 2,745%-2,632% =

c 3,64%, nhng cht lng sn phm li khng tng, v:

m tng ln 0,1138% so vi k trc

2.632
(0.0775)

h sa cha sn phm
(chng
th SC)
Nm nay

1000
2800
2400
6200

25.45

21.82

32.73

32.73

41.82

45.45

100

3.833%
3.222%
1.880%

3.64%

nh nm trc

%
%
0.1138 %

100

Phn tch nh hng ca s thay i th hng sn phm nh hng n s thay

Doanh nghip Y c s liu v tnh hnh sn xut nh sau :
Th hng cht lng sn
n gi sn Khi lng sn phm (tn)
phm
phm
Sn phm

Loi 1
Loi 2
Loi 3
Loi 1
Loi 2

(1000/tn)

K hoch

Thc hin

4300
3800
2500
2700
1800

770
220
110
440
150

1450
170
70
580
120

Tnh theo n gi bnh qun

Gi bn sn phm A
Gi bn sn phm B

KH
4020.00
2471.19

TH
4175.15
2545.71

nh hng ca s thay i trong mc gi bnh qun sn phm A

nh hng ca s thay i trong mc gi bnh qun sn phm B
Tng hp
Tnh theo h s phm cp
H s phm cp SP A
H s phm cp SP B
Chnh lch h s sp A
Chnh lch h s sp B
Bin ng ca sp A
Bin ng ca sp B
Tng hp

KH
TH
0.934883721 0.970964635
0.915254237 0.942857143
0.0361
0.0276
262200
52169.49152542
314369.4915254

700
195.65
895.65

hng n s thay i GTHH

KH
4020.00
2471.19

TH
4175.15
2545.71

262,200.00
52169.492
314369.492
KH
0.934883721
0.915254237

TH
1.4917547569
0.9428571429

Phn tch cht lng sn phm, trng hp doanh nghip khng phn ch
Bng 1
Sn lng
Tn sn phm
KH

A
B
Tng cng

50
40

Bng 2 (bng tnh trung gian)

Ch tiu
T l sai hng ca sp A (%)
T l sai hng ca sp B (%)
Tng chi ph sai hng

K hach
2.00%
4.00%
280
14,000
2.00%

Gi thnh cng xng

T l sai hng bnh qun

Bc 1. nh gi chung
+ Xc nh ch tiu phn tch: T l sai hng bnh qun
-Tnh ton t l sai hng bnh qun k gc:
2.00
-T l sai hng bnh qun k phn tch:
2.30
+ i tng phn tch (s thay i trong t l sai hng bnh qun gia nm trc so vi
+Phng php phn tch s bin ng trong t l sai hng bnh qun gia hai k: Phn
Bc 2. Xc nh nhn t v mc nh hng ca cc nhn t n s thay i tr
- Tnh ton t l sai hng c bit (Bng 2)
Thay th ln th nht- t l sai hng bnh qun tnh trong iu kin chi ph sn xut sp h

14400*2%+1600*4%
16,000
Thay th ln th hai:- Khi thc hin thay th ln 2, kt qu ng bng gi tr ca t l s
nh hng ca nhn t c cu n s thay i trong t l sai hng bnh qun l:
=

nh hng ca nhn t t l sai hng c bit n s thay i trong t l sai hng bnh q
Bc 3. Tng hp kt qu v Kt lun
0.00
T l sai hng bnh qun gia nm nay tng so vi nm trc (0,3%), nhng cht lng
Nguyn nhn ny l do t l sai hng c bit ca cc sn phm tng ln 0,1% so vi k

nghip khng phn chia th hng sn phm

Sn lng

Gi thnh
TH

KH

60
20

Chi ph
TH

200
100

240
80

Chi ph sa cha c

KH

TH

KH

10,000
4,000
14,000

14,400
1,600
16,000

200.00
80.00
280

TH

288
80
368

Thc
hin
2.00%
5.00%
368
16,000
2.30%

%
%

un gia nm trc so vi nm nay = 2,30%-2,00% = 0,3%

0.30%
nh qun gia hai k: Phng php loi tr
hn t n s thay i trong t l sai hng bnh qun gia hai k

u kin chi ph sn xut sp hon thnh nm nay, vi gi thit t l sai hng l nh nm trc

0*2%+1600*4%

ng bng gi tr ca t l sai hng k phn tch

hng bnh qun l:K= 0.022%-2% =

2.20%

trong t l sai hng bnh qun l t: 2,3%-0,022% =

0.00
(0,3%), nhng cht lng sn phm li khng tng:
m tng ln 0,1% so vi k trc

 nm trc

0.200%

0.100%

Phn tch cht lng sn phm thng qua phn tch t l sai hng bnh qu
Tn SP

Nm trc

A
B
C
Tng cng
Ch tiu

Chi ph SX thit h

Chi ph SX trong k

2,000
4,000
6,000
12,000

Nm nay

3,000
5,000
8,000
16,000

(SP ko sa cha)

Nm trc

20
8
3
31

Nm trc
1.500
0.300
0.067

Nm nay
1.400
0.280
0.075

Tng chi ph sai

hng

46

62

Gi thnh cng
xng

12,000

16,000

T l sai hng bnh

qun (%)

0.383

0.388

T l sai hng ca sp A (%)

T l sai hng ca sp B (%)
T l sai hng ca sp C (%)

1. i tng phn tch (s thay i trong t l sai hng bnh qun gia nm trc so v
2. Xc nh nhn t v mc nh hng ca cc nhn t n s thay i trong t l sa
Thay th ln th nht- t l sai hng bnh qun tnh trong iu kin chi ph sn xut sp h
3000*1.5%+5000*.3%+8000*.067%

16,000
nh hng ca nhn t c cu n s thay i trong t l sai hng bnh qun l:
nh hng ca nhn t t l sai hng c bit n s thay i trong t l sai hng bnh q
3. Kt lun
0.00
0.00
T l sai hng bnh qun gia nm nay tng so vi nm trc 0.004%, do cht lng s

Nguyn nhn, do t l sai hng c bit ca cc sn phm gim xung (- 0,0208%) so v

h t l sai hng bnh qun

Chi ph SX thit hi

Chi ph sa cha sn phm

(chng
th SC)
Nm trc
Nm nay

(SP ko sa cha)

Nm nay

30
11
4
45

10
4
1
15

12
3
2
17

1.500%

1.400%

0.300%

0.280%

0.067%

0.075%

0.00417

qun gia nm trc so vi nm nay = 0,388%-0,383% = 0,004%

n s thay i trong t l sai hng bnh qun gia hai k
u kin chi ph sn xut sp hon thnh nm nay, vi gi thit t l sai hng l nh nm trc

0.408 %

0.0250 %
hng bnh qun l:K 0,408%-0,383% =
trong t l sai hng bnh qun l t: 0,388%-0,408% =

c 0.004%, do cht lng sn phm tng:

(0.0208)

m xung (- 0,0208%) so vi k trc

16.67

18.75

33.33

31.25

50.00

50.00

100

ai hng l nh nm trc

100

Phn tch tnh hnh bin ng GTSL thng qua mi lin h vi nng sut lao ng
2006
Ch tiu
650
S CNSX bq
191750
Tng s ngy lv trong nm
Tng s gi lv trong nm
Nng sut l bq gi (1000/h)
Bng tnh trung gian chun
Ch tiu
S CNSX bq
S ngy lvbq trong nm/ cng nhn
S gi lv bnh qun trn ngy/ cng nhn
Nng sut l bq gi (1000/h)

Gi tr sn lng nm

1380600
36

2006
650
295
7.20
36
2006
49,701,600

1. Gi tr sn lng = s cng nhn sxbq/nm * tng s ngy lm vic bq trong nm ca mt C

GTSL nm 2007
GTSL1=
GTSL nm 2006
GTSL0=
Chnh lch GTSL gia hai nm
2. Xc nh nhn t v mc nh hng ca tng nhn t n s bin ng GTSL ca doanh
C 4 nhn t nh hng ti s bin ng GTSL gia hai nm l:
CN
- nhn t s CNSX bq
NG
- nhn t s ngy lm vic bq trong nm
GI
- nhn t s gi lm vic bq/ngy
NSL g
- nhn t nng sut lao ng gi
3.Mc nh hng ca cc nhn t n s bin ng GTSL gia hai nm l
Thay th ln 1:
- Mc nh hng ca nhn t CN:
Thay th ln 2:
- Mc nh hng ca nhn t s ngy lm vic bq:
Thay th ln th 3
- Mc nh hng ca nhn t s gi lm vic bq/ ngy:

Thay th ln th 4
- Mc nh hng ca nhn t NSLg
4.Tng hp nh hng ca cc nhn t
nh hng ca cc nhn t
S cng nhn bnh qun
S ngy lvbq 1CNSX (b)
S gi lvbq 1CNSX trong ngy (c)
Nng sut lao ng bnh qun gi (1000/gi)
Tng

kt qu (1000)
1,529,280
(173,664)
1,418,256
5,830,608
8,604,480

Phn tch tnh hnh bin ng GTSL thng qua mi lin h vi nng sut lao ng
2006
Ch tiu
310
S CNSX bq
110,000
Tng s ngy lv trong nm
604,800
Tng s gi lv trong nm
35
Nng sut l bq gi (1000/h)
Bng tnh trung gian chun
Ch tiu
S CNSX bq
Tng s ngy lvbq trong nm/ cng nhn

2006
310
355

Tng s gi lv bnh qun trn ngy/ cng nhn

Nng sut l bq gi (1000/h)

Gi tr sn lng nm

5.50
35
2006
21,168,000

1. Gi tr sn lng = s cng nhn sxbq/nm * tng s ngy lm vic bq trong nm * tng s gi l

GTSL nm 2007
GTSL1
GTSL nm 2006
GTSL0
Chnh lch GTSL gia hai nm
2. Xc nh nhn t v mc nh hng ca tng nhn t n s bin ng GTSL ca doanh nghi
C 4 nhn t nh hng ti s bin ng GTSL gia hai nm l:

- nhn t s CNSX bq
- nhn t s ngy lm vic bq trong nm
- nhn t s gi lm vic bq/ngy
- nhn t nng sut lao ng gi

CN
NG
GI
NSL g

Mc nh hng ca cc nhn t n s bin ng GTSL gia hai nm l

Thay th ln 1:
- Mc nh hng ca nhn t CN:
Thay th ln 2:
- Mc nh hng ca nhn t s ngy lm vic bq:
Thay th ln th 3
- Mc nh hng ca nhn t s gi lm vic bq/ ngy:
Thay th ln th 4
- Mc nh hng ca nhn t NSLg

nh hng ca cc nhn t

kt qu (1000)

S cng nhn bnh qun

2,731,354.839

S ngy lvbq 1CNSX (b)

(806,991.202)

S gi lvbq 1CNSX trong ngy (c)

5,096,636.364

Nng sut lao ng bnh qun gi (1000/gi)

4,027,000.000

Tng

11,048,000.000

vi nng sut lao ng

2007
670
196980
1457652
40

2007
670
294
7.40
40
2007
58,306,080

y lm vic bq trong nm ca mt CN * s gi lm vic bq trong ngy* nng sut lao ng gi

58,306,080
49,701,600
<0>
8,604,480
n s bin ng GTSL ca doanh nghip gia hai nm:

SL gia hai nm l
51230880
1,529,280
51,057,216
(173,664)
52475472
1,418,256

<1>
<2>
<3>

58,306,080
5,830,608

<4>

vi nng sut lao ng

2007
350
120,000
805,400
40
2007
350
343
6.71
40
2007
32,216,000

m vic bq trong nm * tng s gi lm vic bq trong ngy* nng sut lao ng gi

32,216,000
21,168,000
<0>
11,048,000
n s bin ng GTSL ca doanh nghip gia hai nm:

a hai nm l
23899354.8387097
2,731,355
23,092,364
(806,991)
28189000
5,096,636
32,216,000
4,027,000
11,048,000

<1>
<2>
<3>
<4>

ao ng gi

Xc nh bin ng tng chi ph NVL

Khi lng SP
hon thnh (chic)

Tn sn phm

KH
500

TH
550

860

770

Yu cu: xc nh nguyn nhn dn ti s bin ng trong tng chi ph NVL

1. nh gi chung
-Ch tiu phn tch: chi ph nguyn vt liu = Qixmixpi
-chi ph nguyn vt liu k k hach (C0) = SQ0ixm0ixp0i =
-chi ph nguyn vt liu TH(C1) = SQ1ixm1ixp1i =
-Chnh lch tng chi ph NVL gia hai k ( C) = C1-C0 =
Phng php phn tch: s dng phng php chnh lch
2. Xc nh nhn t v mc nh hng ca cc nhn t n C
- Nhn t khi lng sn phm (Q)
- Nhn t mc hao ph nguyn vt liu trn mt sn phm (m)
- Nhn t n gi nguyn vt liu (p)
3. Mc nh hng ca cc nhn t n s thay i trong tng chi ph NVL ( C)
- Nhn t khi lng sn phm (Q) =
- Nhn t mc hao ph nguyn vt liu trn mt sn phm (m)
- Nhn t n gi nguyn vt liu (p)=
4. Tng hp mc nh hng ca cc nhn t
Tng hp cc nhn t nh hng n C

Nhn t lm gim tng CP NVL

Kt qu
(1000)

1- Khi lng sn phm

(61,310)

2- Mc tiu hao nguyn vt liu

(52,360)

Nhn t lm tng tng

CP NVL
1- n g NVL

Kt lun: doanh nghip c nhiu c gng, nht l trong tit kim chi ph NVL cho tng n v sp

Loi

n gi NVL

NVL

(1000)

Mc tiu dng NVL

cho V (kg/chic )

a
b

KH
28
35

TH
30
32

KH
12
16

TH
10
13

a
b
c

28
35
15

30
32
19

18
15
10

22
14
8

1461940
1364000
-97940

NVL ( C)
-61310
-52360
15730

Kt qu
(1000)
15,730

VL cho tng n v sp

Bi tp 1
Ch tiu
1. S lng sn phm sn xut (1000sp)
2. Tng tiu hao nguyn vt liu (tn)
3. Nguyn vt liu nhp trong k (tn)
4. Nguyn vt liu tn u k (tn)

Yu cu: Hy phn tch mc nh hng ca cc nhn t v cung ng nguyn vt liu n s lng sn

Li gii
1. nh gi chung
Ch tiu phn tch: Qj = (Ok+Ntk- Dck)/mij
Nu gi Qj l khi lng sn phm th j
Ok l lng nguyn vt liu (NVL) tn u k
Ntk l lng NVL nhp trong k
Dck l phn d tr cui k
mij l mc tiu hao NVL th i cho n v sn phm th j
Hay : Qj = Tng khi lng tiu hao/ mc tiu hao NVL cho mt n v sp.
>> Mc tiu hao nguyn vt liu th i cho sn phm th j = Tng khi lng tiu hao NVL/ Qj
Q = 2250 -2100 = 150 (ngn sp) l i tng phn tch
Phng php phn tch bin ng ch tiu: phng php cn i v phng php loi tr
2.Xc nh nhn t nh hng n s bin ng ca lng sn phm
Q chu nh hng ca bn nhn t l:
- Nhn t lng nguyn vt liu tn u k
- Nhn t lng nguyn vt liu nhp trong k
- Nhn t lng nguyn vt liu d tr cui k
- Mc tiu hao nguyn vt liu cho vic sn xut ra sn phm
Trong , cc nhn t t s l nhn t s lng v
nhn t mu l nhn t cht lng
Ta tnh c mc tiu hao NVL hai k nh sau:
m1ij = 3037,5/2250 = 1,35kg/sp
m0ij = 2730/2100 = 1,30 kg/sp
3. Mc nh hng ca cc nhn t
Tng khi lng NVL tiu hao = NVL tn u k + NVL nhp trong k - NVL tn cui k >>>
NVL tn cui k = NVL tn u k + NVL nhp trong k - Tng khi lng NVL tiu hao.

Ch : c du (-) pha trc php tnh ca nhn t ny.

D0ck= 750+2690-2730 =
D1ck= 450+3000-3037,5 =
Q =150(ngn sp) l i tng phn tch =2250-2100
Mc nh hng ca cc nhn t, c tnh ton nh sau:

Cc nhn t lm tng s lng SPSX

Ntk = (3000- 2690)/ 1,30 = 238.46 ngn sp
DCk =- (-4125 - 710)/ 1,30 =228.85 ngn sp
4. Tng hp kt qu v kt lun
Tng hp kt qu (s dng bng s liu trn)
Cc nhn t lm tng s lng SPSX
Ntk nhp trong k 238.46 ngn sp
DCk =Tn kho cui k 228.85 ngn sp
Tng hp nhn t lm tngQ = 467,31 ng sp
Kt lun: S lng spsx thc t cao hn nh mc 30 ngn sn phm l do:
- Nhp kho NVL tng thm 310 tn lm sp TH tng so vi m l: 238,46 ngn sp
- Tn kho NVL cui k gim 297,5 tn lm tng sp TH so vi m l 228,85 ngn sp
- Tn kho u k gim 300 tn NVL lm khi lng hng gim 230,77 ngn sp

- Mc tiu hao NVL thc t tng so vi nh mc 0,05 kg/sp lm gim khi lng hng gia hai k l: 86,53 ngn

Bi tp 2
Ch tiu
1. S lng sn phm sn xut (1000sp)
2. Tng tiu hao nguyn vt liu (tn)
3. Nguyn vt liu nhp trong k (tn)
4. Nguyn vt liu tn u k (tn)

Yu cu: Hy phn tch mc nh hng ca cc nhn t v cung ng nguyn vt liu n s lng sn

Li gii
1.nh gi chung
Qj = (Ok+Ntk- Dck)/mij
Nu gi Qj l khi lng sn phm th j
Ok l NVL tn u k

Ntk l lng NVL nhp trong k

Dck l phn d tr cui k
mij l mc tiu hao NVL th i cho n v sn phm th j
Hay : Qj = Tng khi lng tiu hao/ mc tiu hao NVL cho mt n v sp.
>> Mc tiu hao nguyn vt liu th i cho sn phm th j = Tng khi lng tiu hao NVL/ Qj
Q = 30(ngn sp) l i tng phn tch
Phng php phn tch bin ng ch tiu: phng php cn i v phng php loi tr
2.Xc nh nhn t nh hng n s bin ng tr s ch tiu phn tch
Q chu nh hng ca bn nhn t l., trong , cc nhn t t s l nhn t s lng v
nhn t mu l nhn t cht lng
Hay:
m1ij = 1100/550 = 2kg/sp
m0ij = 650/520 = 1,25 kg/sp
Tng khi lng NVL tiu hao = NVL tn u k + NVL nhp trong k - NVL tn cui k >>>
NVL tn cui k = NVL tn u k + NVL nhp trong k - Tng khi lng NVL tiu hao.
Ch : c du (-) pha trc php tnh ca nhn t ny.
D0ck=
D1ck=
Q = 30(ngn sp) l i tng phn tch
3. Mc nh hng ca cc nhn t n s bin ng ca tr s ch tiu phn tch
Cc nhn t lm tng s lng SPSX

Ok = (45-30)/1,25 = 12 ngn sn phm

Ntk = (900- 730)/ 1,25 = 136 ngn sp
DCk = - (25 - 110)/ 1,25 = 68 ngn sp
4Tng hp kt qu v kt lun
Tng hp kt qu (s dng bng s liu trn)
Kt lun: S lng spsx thc t cao hn nh mc 30 ngn sn phm l do:
- Tn kho NVL u k lm sp TH tng so vi m l: 12 ngn sp
- Nhp thm NVL trong k lm tng sp TH so vi m l 136 ngn sp
- Tn kho cui k gim 65 tn NVL lm khi lng hng tng thm 68 ngn sp
- Mc tiu hao NVL thc t tng so vi nh mc = 1,67- 1,25 lm gim khi lng hng gia ha

nh mc

Thc hin

2100

2250

2730

3037.5

2690

3000

750

450

cc nhn t v cung ng nguyn vt liu n s lng sn phm sn xut ca doanh nghip?

mt n v sp.

Tng khi lng tiu hao NVL/ Qj

150 ngn sn phm
i v phng php loi tr

ng sn phm

hp trong k - NVL tn cui k >>>

- Tng khi lng NVL tiu hao.

1.35

-230.769

1.30

238.462

710 tn
412.5 tn
150 ngn sn phm

Cc nhn t lm gim s lng SPSX

Ok = (450-750)/1,30 = -230,77 ngn sn phm

238.46

mij = (3037.5/1,35) - (3037,5/1,30) = -86,5385 ngn sp

228.85

Cc nhn t lm gim s lng SPSX

Ok Tn kho u k: -230,77 ngn sn phm
mij Mc tiu hao nguyn vt liu: -86,5385 ngn sp
Tng hp nhn t lm gim Q = -317,31 ng sp

n sn phm l do:

m l: 238,46 ngn sp

i m l 228,85 ngn sp

m 230,77 ngn sp
lm gim khi lng hng gia hai k l: 86,53 ngn sp.

nh mc

Thc hin

520

550

650

920

730

900

30

45

cc nhn t v cung ng nguyn vt liu n s lng sn phm sn xut ca doanh nghip?

NVL cho mt n v sp.

m th j = Tng khi lng tiu hao NVL/ Qj
30 ngn sn phm

php cn i v phng php loi tr

tr s ch tiu phn tch
cc nhn t t s l nhn t s lng v

1.67
1.25

12.000
136.000

NVL nhp trong k - NVL tn cui k >>>

trong k - Tng khi lng NVL tiu hao.
110 tn
25 tn
30 ngn sn phm

n ng ca tr s ch tiu phn tch

Cc nhn t lm gim s lng SPSX

mij = (920/1,67) - (920/1,25) = -186 ngn sp

c 30 ngn sn phm l do:

: 12 ngn sp
m l 136 ngn sp
hng tng thm 68 ngn sp
1,67- 1,25 lm gim khi lng hng gia hai k l: 186 ngn sp.

12.00
136.00
68.00

-297.5

-230.77
-86.5385

109.68

68.00

-186

Ti liu v tnh hnh s dng my mc thit b ti mt nh my nh sau:

Ch tiu
1. Tng s gi lm vic c ch (gi)
2. S lng MMTB (chic)
3. Gi tr sn xut (triu ng)

Thc hin
45600
12
20064

Yu cu: Xc nh mc nh hng ca vic s dng my mc thit b (MMTB) n kt qu s

Bng tnh trung gian
Ch tiu

K hoch

1. S MMTBBQ (chic)

10

2. S gi LVBQ my (h)

4090

3. Sn lng BQ gi 1 my (tr/h)

0.46

4. Gi tr sn xut (tr)

18,814

1. nh gi chung
Ch tiu phn tch: Gi tr sn lng (Y)
Y = S MMTBBQ * S gi LVBQ my * Sn lng BQ gi ca mt my.
Y1 =
Y0=
Y=
Phng php phn tch: s chnh lch
2. Xc nh nhn t nh hng
c 3 nhn t nh hng ti s thay i trong ch tiu Gi tr sn lng l
- Nhn t s lng my mc thit b
- Nhn t s gi lm vic bq mt my
- Sn lng BQ/gi my
3. Mc nh hng ca cc nhn t n s bin ng ca ch tiu gi tr sn lng
- Nhn t s lng my mc thit b
- Nhn t s gi lm vic bq mt my
- Sn lng BQ/gi my
4. Kt lun
Kt qu

Nhn t lm tng Y

- Nhn t s lng my mc thit b

(triu ng)

3762.8

3762.8

my nh sau:
K hoch
40900
10
18814

c thit b (MMTB) n kt qu sn xut?

Thc hin

Chnh lch

12

3800

-290

0.44

-0.02
20,064

1250

ca mt my.
20064 (triu
18814 ng)
(triu
1250 ng)
(triu ng)

n lng l

ch tiu gi tr sn lng
3762.8 (triu ng)
-1600.8 (triu ng)
-912 (triu ng)

Kt qu

Nhn t lm gim Y (triu ng)

- Nhn t s gi lm v
-1600.8

- Sn lng BQ/gi my

-912
-2512.8

5
Phn tch nh hng ca nhn t c cu sn phm n s thay i gi tr sn lng
Bng II.1

Sn lng sn xut (sn phm)

Sn lng tnh bng tin (1000)

n gi c nh
(1000)

Sn phm
K hoch
<1>
Q0i
A
3000
B
1600
C
1000
Tng
Bng II.2
Ch tiu
1. Gi tr sn lng
2. Khi lng sn phm:Gi cng/m
3. Gi tr sn lng lm ra/gi cng m

Thc t
<2>
Q1i

<3>
P0i

3500
1650
800

650
350
120

K hoch Thc hin

2630000
661000
3.979

Gi cng

K hoch
<4>=1x3
Q0i *Poi
1950000
560000
120000
2,630,000

2948500
749000
3.937

Gi tr sn lng =

S gi cng nh mc x Gi tr sn lng 1 gi nh mc

Thay th ln 1

Q1i*h0i *( Q0i*P0i/ Q0i*h0i) (1) =

Chnh lch
318500
88000
-0.042

Q1i*h0i *( Q1i*P0i/ Q1i*h0i) (2) =

350,136.157

180
60
25

T l hon thnh k hoch sx mt hng =

350,136.157

Q1i * Poi

nh hng ca nhn t Q1i*h0i *(Q1i*P0i/Q1i*h0i) -Q1i*h0i*(Q0i*P0i/Qoi*h0i)

Tng cng mc n

<6>
h0i

2,980,136.16

nh hng ca nhn t Q1i*h0i *(Q0i*P0i/Q0i*h0i) -Q0i*h0i*(Q0i*P0i/Qoi*h0i)

Thay th ln 2

Thc t
5=2x3
Q1i * Poi
2275000
577500
96000
2,948,500
318500

-31636.16

2,948,500
(31,636.16)

318,500

Bng II.3 T trng cc loi sn phm (c cu sn phm)

Sn phm
A
B
C
Tng

K hoch
74.14
21.29
4.56
100

Thc hin
77.16
19.59
3.26
100

T l hon thnh k hoch gi tr sn lng hh

T l hon thnh k hoch gi tr sn lng hh ( loi tr a.h

Chn lch
3.01
-1.71
-1.31

112.110%
113.313%

Khi lng sn phm tnh bng gi cng nh

mc (h)

K hoch
<7>= 1x6
Q0i * h0i
540000
96000
25000
661000
2972500
2630000
99.087%

Thc t
<8>=2x6
Q1i *h0i
630000
99000
20000
749000
2972500
2630000

116.67%

116.67%

103.13%

103.13%

80.00%

80.00%

112.110%